"Early distribution under 59 1/2 but over age 55."

That's a difference between IRA and employer 401(k). Which type of plan account was this?

The L means unpaid loan, deemed distribution.

PA does not conform to the CARES Act, so some things that would be allowed for Fed are not in PA:

https://www.revenue.pa.gov/COVID19/Documents/cares_act.pdf

https://revenue-pa.custhelp.com/app/answers/detail/a_id/1470/~/how-do-i-know-if-the-amount-on-my-109...